I've read in a few places that the penalty only applies to businesses with greater than 30 or 50 employees? Our company currently has around 23 employees and just curious exactly how this will affect us...if at all.

The penalty only applies to you if you have both 50 FTE's (full-time equivalents, ie 2 half-timers = 1 full-timer) AND more than 30 full-time employees.

If you are subject to the penalty for not offering insurance, then it is $2,000 for each full-time employee over 30. So if you have 30 full-timers and 40 half-timers you have no penalty, and from there the 31st full-timer costs you $2,000.

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<ptp> how many emo kids does it take to change a lightbulb?
<Willy> HOW MANY?!
<ptp> none they just sit in the dark and cry